http://www.legislation.gov.uk/uksi/2020/1559/regulation/80EThe Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enEXITING THE EUROPEAN UNIONEXCISEStatute Law Database2024-05-20Expert Participation2023-02-13 These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement. PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Specified dates for the purposes of the transitional provisions</Addition>80E1A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.2If a date is specified in a notice—athe same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), andbthe day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).Regs. 80A-80E inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 39
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559" NumberOfProvisions="166" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E</dc:identifier>
<dc:title>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-20</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2023-02-13</dct:valid>
<dc:description>These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2020/1559/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2020/1559/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2020/1559/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2020/1559" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2020/1559/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2020/1559/signature" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2020/1559/note" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2020/1559/body" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2020/1559/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2023-02-13" title="2023-02-13"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2020/1559" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80C" title="Provision; Regulation 80C"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80C" title="Provision; Regulation 80C"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/81" title="Provision; Regulation 81"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/81" title="Provision; Regulation 81"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2020"/>
<ukm:Number Value="1559"/>
<ukm:Made Date="2020-12-22"/>
<ukm:Laid Date="2020-12-23" Class="UnitedKingdomParliament"/>
<ukm:ISBN Value="9780348218336"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect RequiresApplied="true" Row="5" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-5" AffectingProvisions="reg. 3(a)" AffectedYear="2020" AffectedProvisions="reg. 5(dza)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" AffectingYear="2024" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2024-09-12T07:14:50Z" AffectedNumber="1559" EffectId="key-a13552a5eaf00e9254eaa0ba9d57b6a8" Type="inserted" AffectingNumber="941">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-5-dza" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/dza" FoundRef="regulation-5">reg. 5(dza)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/3/a">reg. 3(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Created="2024-09-12T07:14:50Z" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-9" AffectingYear="2024" AffectedNumber="1559" AffectingProvisions="reg. 4" Row="9" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="reg. 18(za)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" Type="inserted" AffectedYear="2020" EffectId="key-35401f25e50818f0cfd81b04d6a9a5f3" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" AffectingNumber="941">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-18-za" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/za" FoundRef="regulation-18">reg. 18(za)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/4">reg. 4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-15" AffectingNumber="941" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" EffectId="key-fedbb6e29a963a4f9662f12fb0a2e55c" Created="2024-09-12T07:14:50Z" AffectingProvisions="reg. 6(b)" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2020" Row="15" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Type="inserted" AffectedProvisions="reg. 37(ba)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" AffectedNumber="1559">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-37-ba" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/ba" FoundRef="regulation-37">reg. 37(ba)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/6/b">reg. 6(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" RequiresApplied="true" AffectingProvisions="reg. 7(a)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" AffectedYear="2020" AffectingNumber="941" AffectedProvisions="reg. 38(b)(iia)" AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-82e5c2be0cdd68422735fa7c4761220c" Type="inserted" AffectedNumber="1559" Row="17" AffectingYear="2024" Created="2024-09-12T07:14:50Z" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-17">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-38-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b">reg. 38(b)</ukm:Section>
<ukm:Section Ref="regulation-38-iia" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/iia" FoundRef="regulation-38">(iia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-7-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/a">reg. 7(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-d7690232615e70cfc00fd7860b3d9d79" Created="2024-09-12T07:14:50Z" AffectingNumber="941" AffectingProvisions="reg. 7(b)" AffectedProvisions="reg. 38(b)(iv)" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-18" AffectedYear="2020" AffectedNumber="1559" Row="18" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" Type="inserted">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-38-b-iv" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iv" FoundRef="regulation-38">reg. 38(b)(iv)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/b">reg. 7(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-26" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="941" RequiresApplied="true" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" Row="26" AffectedYear="2020" AffectedNumber="1559" EffectId="key-b30ccb99f67d2afa87e6e79669055fcb" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 11" AffectedProvisions="reg. 45A" Created="2024-09-12T07:14:50Z" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-45A" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/45A" err:Ref="Section missing in legislation" Missing="true">reg. 45A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/11">reg. 11</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="29" AffectedProvisions="reg. 68A" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-29" AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted" AffectingYear="2024" EffectId="key-dc0a608b437342fe4b3a05c1c6d619d7" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedNumber="1559" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" Created="2024-09-12T07:14:50Z" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" AffectingProvisions="reg. 13" AffectingNumber="941" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2020">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-68A" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68A" err:Ref="Section missing in legislation" Missing="true">reg. 68A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-13" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/13">reg. 13</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="reg. 14" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-941-ilci1vl5-30" EffectId="key-b0c28a5ce23e48b849bd2d41bbc00cd2" AffectedNumber="1559" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/941" AffectedYear="2020" AffectedURI="http://www.legislation.gov.uk/id/uksi/2020/1559" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="941" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" Row="30" RequiresApplied="true" Type="inserted" AffectedProvisions="reg. 72(ca)" AffectingYear="2024" Created="2024-09-12T07:14:50Z">
<ukm:AffectedTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-72-ca" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/ca" FoundRef="regulation-72">reg. 72(ca)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-14" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/14">reg. 14</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-10-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2020/1559/pdfs/uksiem_20201559_en.pdf" Date="2020-12-23" Title="UK Explanatory Memorandum" Size="58689"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2020/1559/pdfs/uksi_20201559_en.pdf" Date="2020-12-23" Size="111561"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="166"/>
<ukm:BodyParagraphs Value="166"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/body" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/body" NumberOfProvisions="166" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/part/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/part/1" NumberOfProvisions="154" RestrictStartDate="2023-02-13" id="part-1" RestrictExtent="E+W+S+N.I.">
<Number>PART 1</Number>
<Title>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</Title>
<P1group RestrictStartDate="2023-02-13">
<Title>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Specified dates for the purposes of the transitional provisions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E" id="regulation-80E">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/1" id="regulation-80E-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2" id="regulation-80E-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">If a date is specified in a notice—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2/a" id="regulation-80E-2-a">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">the same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2/b" id="regulation-80E-2-b">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">the day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="key-811ef5a53860da03f26bd4c02fb75b29" Type="F">
<Para>
<Text>
Regs. 80A-80E inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00025" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00025" id="cx2zbx464-00026" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00025" id="cx2zbx464-00027" SectionRef="schedule-2-paragraph-39" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/39" Operative="true">Sch. 2 para. 39</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>